KAPLAN v. UNITED STATES

Nos. Civ-5804 Phx., Civ-6315 Phx.

279 F.Supp. 709 (1967)

Jarril F. KAPLAN and Jeanette Kaplan, his wife, Plaintiffs, v. UNITED STATES of America, Defendant. Elias M. ROMLEY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Arizona.

November 21, 1967.


Attorney(s) appearing for the Case

Neal Kurn, for Moore, Romley, Kaplan, Robbins & Green, Phoenix, Ariz., for plaintiffs.

Elliot H. Kajan, of Tax Division, United States Department of Justice, Washington, D. C., for defendant.


OPINION, FINDINGS OF FACT, AND CONCLUSIONS OF LAW

CRAIG, District Judge.

The above entitled cases arose out of the same series of transactions, and were consolidated for trial before this Court September 26, 1967.

On July 31, 1961, plaintiffs, Jarril F. Kaplan and Elias M. Romley, were partners in the law firm of Moore, Romley, Killingsworth and Kaplan. On that date there was received on behalf of the partnership, for legal services rendered, a conveyance...

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